State v. Stuart
| Decision Date | 06 July 1925 |
| Parties | STATE, on the Relation of E. M. HOOVER, Commissioner of Public Investments, Plaintiff, v. MABEL S. STUART, County Treasurer and Ex-officio Tax Collector of Power County, Idaho, Defendant |
| Court | Idaho Supreme Court |
TAXATION-TAX DEEDS-EFFECT-REDEMPTION FROM TAX SALE-WRIT OF MANDATE-WHEN ISSUED.
1. Under C. S., sec. 3263, as amended by Session Laws 1921 chap. 232, a tax deed issued to the county conveys to it title to the real estate therein described, subject, among other things, to any lien for taxes which may have attached subsequently to the assessment of those taxes on account of the delinquency of which the deed is issued.
2. Where under the provisions of Session Laws 1923, chap. 161 the state of Idaho offers to redeem from tax deed for delinquent taxes for the year 1920, real property upon which it has a mortgage, and makes tender of the proper amount due and the property has not been disposed of by the county, the treasurer and ex-officio tax collector may not make the payment of delinquent taxes for years subsequent to 1920 a condition precedent to the redemption of the real property from delinquent taxes for the year 1920 and the issuance of tax deed in evidence of such redemption.
3. Writ of mandate will lie to compel county treasurer and ex-officio tax collector to issue tax deed to party entitled to redeem tendering proper amount to redeem real property from tax deed for delinquent taxes for the year 1920, where the county at time of tender had not disposed of the property, the officer having no legal right to refuse such tender.
Original application for alternative writ of mandate. Alternative writ issued, and after hearing on demurrers to application and answer, peremptory writ issued.
Demurrer to application for the writ overruled and a peremptory writ of mandate issued.
A. H. Conner, Attorney General, and James L. Boone, Assistant, for Plaintiff.
Property may be redeemed from 1920 taxes at any time before the county disposes of the property without paying taxes for other years. (Chap. 161, Laws of 1923; Washington County v. Paradis, 38 Idaho 364, 222 P. 775.)
R. S. Anderson, for Defendant, cites no authorities on points decided.
On November 1, 1916, W. B. Jacobs and his wife executed and delivered to the state of Idaho their promissory note for $ 1,000. This note was secured by a mortgage on certain real property in Power county. In this mortgage it was stipulated that the state might, in order to protect its lien, pay any taxes which became delinquent by default of the mortgagor. Taxes on the property covered by this mortgage became delinquent for the years 1920 to 1924, inclusive. Power county purchased the mortgaged property for the delinquent taxes of 1920 to 1924, inclusive, and has received from the tax collector a tax deed for the delinquent 1920 taxes, but has not disposed of the property. The commissioner of the department of public investments, on behalf of the state as mortgagee, has tendered to the defendant tax collector of Power county the amount of taxes, accruing interest and costs for the year 1920, and has demanded a tax deed. The tax collector has refused to accept the tender and execute the tax deed, but demands that the taxes for all the years in which they have become delinquent be paid as a condition to the issuance of the tax deed.
This action arises on the application of the commissioner of the department of public investments for a writ of mandate commanding the defendant treasurer and ex-officio tax collector to accept the tender of delinquent taxes...
To continue reading
Request your trial
-
Smith v. City of Nampa, 409
...of which cannot be impaired by subsequent legislation. (Larson v. Gilderoy, 45 Idaho 764, 267 P. 234; Hunt v. St. Maries, supra; State v. Stuart, supra; C. J., p. 1291, sec. 1799; Cooley on Taxes, 4th ed., secs. 1418 and 1490.) Creed W. Mullins, for Respondent. The county acquires title to ......
-
Howie v. Panola-Quitman Drainage Dist.
... ... Affirmed ... Affirmed ... [168 ... Miss. 388] Howie & Howie, of Jackson, for appellant ... State ... and county taxes are a lien on property from the first day of ... January of the year in which the assessment shall be made, ... and are ... 1027; Turley v. St. Francis Rd. Dist. No. 4 ... (Ark.), 287 S.W. 196; Taylor v. Richardson, 176 ... N.C. 217, 96 S.E. 1027; State v. Stuart, 283 P. 305, ... 41 Idaho 126; Wilson v. Matteson, 177 P. 746, 25 N ... Mex. 67; Adams v. Lumber Co., 114 Miss. 545 ... Section ... ...
-
Larson v. Gilderoy
...v. Henry, 99 Mo.App. 450, 73 S.W. 944; Hunt v. St. Maries, 44 Idaho 700, 260 P. 155; C. S., sec. 3263; 26 R. C. L. 404; State v. Stuart, 41 Idaho 126, 238 P. 305.) J. Wm. E. Lee, C. J., and Givens, Taylor and T. Bailey Lee, JJ., concur. OPINION BUDGE, J. This action was brought by appellant......
-
Winans v. Swisher, 7427
... ... all the facts stated in the Petition for Writ of Mandate to ... be true, the Petition does not state facts sufficient to ... entitle the plaintiff to a Writ of Mandate relief prayed for ... or for any relief." Thereafter an order quashing the ... The ... writ of mandate was the proper remedy (Sections 13-301 to ... 13-314, I.C.A.; State v. Stuart, 41 Idaho 126, 238 ... P. 305), and the petition stated facts sufficient to ... withstand the assault of the motion to quash the writ ... ...